Einstein Products manufactures electronic components. Einstein had the following data for the year: 4,000 Units in process at the beginning of the month Units in process at the end of the month Units started during the month 10,000 40,000 Materials are added at the beginning of the process. Beginning work in process was 40% complete as to conversion Ending work in process was 70% complete as to conversion. What is the number of units completed and transferred out during the period? 8. 44,000 units b. 40,000 units OC. 54,000 units O d. 34,000 units